Attachment 1 Page 1 of 23

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1 Attachment 1 Page 1 of 23 ATTACHMENT H13A Commonwealth Edison Company Formula Rate Appendix A Notes FERC Form 1 Page # or Instruction 2009 Forecast Shaded cells are input cells Allocators Wages & Salary Allocation Factor 1 Transmission Wages Expense p b 30,389,882 2 Total Wages Expense p b 321,500,723 3 Less A&G Wages Expense p b 33,192,406 4 Total Wages Less A&G Wages Expense (Line 2 Line 3) 288,308,317 5 Wages & Salary Allocator (Line 1 / Line 4) % Plant Allocation Factors 6 Electric Plant in Service (Note B) p g 16,622,457,429 7 Accumulated Depreciation (Total Electric Plant) (Note J) p c 6,071,597,291 8 Accumulated Amortization (Note A) p c 230,449,523 9 Total Accumulated Depreciation (Line 7 + 8) 6,302,046, Net Plant (Line 6 Line 9) 10,320,410, Transmission Gross Plant (Line 29 Line 28) 3,338,735, Gross Plant Allocator (Line 11 / Line 6) % 13 Transmission Net Plant (Line 41 Line 28) 2,330,642, Net Plant Allocator (Line 13 / Line 10) % Plant Calculations Plant In Service 15 Transmission Plant In Service (Note B) p g 2,948,681, For Reconciliation only remove New Transmission Plant Additions for Current Calendar Year For Reconciliation Only Attachment 6 17 New Transmission Plant Additions for Current Calendar Year (weighted by months in service) (Note B) Attachment 6 25,970, Total Transmission Plant (Line 15 Line 16 + Line 17) 2,974,651, General p g 1,258,999, Intangible p205.5.g 317,723, Total General and Intangible Plant (Line 19 + Line 20) 1,576,723, Less: General Plant Account 397 Communications p g 577,612, General and Intangible Excluding Acct. 397 (Line 21 Line 22) 999,111, Wage & Salary Allocator (Line 5) % 25 General and Intangible Plant Allocated to Transmission (Line 23 * Line 24) 105,313, Account No. 397 Directly Assigned to Transmission Attachment 5 258,770, Total General and Intangible Functionalized to Transmission (Line 25 + Line 26) 364,084, Plant Held for Future Use (Including Land) (Note C) Attachment 5 27,031, Total Plant In Rate Base (Line 18 + Line 27 + Line 28) 3,365,767,519 Accumulated Depreciation 30 Transmission Accumulated Depreciation (Note J) p c 876,722, Accumulated General Depreciation (Note J) p c 399,493, Less: Amount of General Depreciation Associated with Acct. 397 (Note J) Attachment 5 189,643, Balance of Accumulated General Depreciation (Line 31 Line 32) 209,849, Accumulated Amortization (Line 8) 230,449, Accumulated General and Intangible Depreciation Ex. Acct. 397 (Line ) 440,299, Wage & Salary Allocator (Line 5) % 37 Subtotal General and Intangible Accum. Depreciation Allocated to Transmission (Line 35 * Line 36) 46,410, Percent of Acct. 397 Directly Assigned to Transmission (Line 26 / Line 22) % 39 Amount of Gen. Depr. Associated with Acct. 397 Directly Assigned to Trans. (Line 38 * Line 32) 84,960, Total Accumulated Depreciation (Sum Lines 30, 37 & 39) 1,008,093, Total Net Property, Plant & Equipment (Line 29 Line 40) 2,357,674,246

2 Attachment 1 Page 2 of 23 Adjustment To Rate Base Accumulated Deferred Income Taxes 42 ADIT net of FASB 106 and 109 Attachment 1 421,345,090 CWIP for Incentive Transmission Projects 43 CWIP Balances for Current Rate Year (Note H) Attachment 6 36,212 Prepayments 44 Prepayments (excluding Prepaid Pension Asset) (Note A) Attachment 5 2,598,327 Materials and Supplies 45 Undistributed Stores Expense (Note A) p227.6.c & 16.c 0 46 Wage & Salary Allocator (Line 5) 10.54% 47 Total Undistributed Stores Expense Allocated to Transmission (Line 45 * Line 46) 0 48 Transmission Materials & Supplies p227.8.c 42,963, Total Materials & Supplies Allocated to Transmission (Line 47 + Line 48) 42,963,079 Cash Working Capital 50 Operation & Maintenance Expense (excluding Interest Only Return on Prepaid Pension Asset) (Line 85 Line 84) 115,211, /8th Rule 1/8 12.5% 52 Total Cash Working Capital Allocated to Transmission (Line 50 * Line 51) 14,401,476 Network Credits 53 Outstanding Network Credits (Note N) Attachment 5 10,565, Total Adjustment to Rate Base (Lines ) 371,911, Rate Base (Line 41 + Line 54) 1,985,762,582 Operations & Maintenance Expense Transmission O&M 56 Transmission O&M Attachment 5 77,772, Less Account 565 Attachment 5 2,376, Plus Transmission Revenue Requirement of Commonwealth Edison of Indiana booked to Account 565 Attachment 5 2,376, Plus Schedule 12 Charges billed to Transmission Owner and booked to Account 565 (Note O) PJM Data 60 Plus Transmission Lease Payments (Note A) p200.4.c 0 61 Transmission O&M (Lines ) 77,772,763 Allocated Administrative & General Expenses 62 Total A&G Attachment 5 358,025, Plus: Fixed PBOP expense (Note J) fixed 41,095, Less: Actual PBOP expense Attachment 5 38,526, Less: Salaries and Benefits of specified Exelon Corp top executives Attachment 5 11,851, Less: Power Procurement Expense Attachment 5 2,548, Less Property Insurance Account 924 p b 957, Less Regulatory Commission Exp Account 928 (Note E) p b 3,260, Less General Advertising Exp Account p b 2,352, Less EPRI Dues (Note D) p352 & Administrative & General Expenses Sum (Lines 62 to 63) Sum (Lines 64 to 70) 346,144, Wage & Salary Allocator (Line 5) % 73 Administrative & General Expenses Allocated to Transmission (Line 71 * Line 72) 36,486,296 Directly Assigned A&G 74 Regulatory Commission Exp Account 928 (Note G) Attachment 5 736, General Advertising Exp Account (Note K) Attachment Subtotal Accounts 928 and Transmission Related (Line 74 + Line 75) 736, Property Insurance Account 924 (Line 67) 957, General Advertising Exp Account (Note F) Attachment Total Accounts 928 and General (Line 77 + Line 78) 957, Net Plant Allocator (Line 14) 22.58% 81 A&G Directly Assigned to Transmission (Line 79 * Line 80) 216,253 Interest on Prepaid Pension Asset 82 Prepaid Pension Asset (net of associated ADIT) Attachment 5 64,270, LTD Cost Rate (Line 120) % 84 Interest on Prepaid Pension Asset (Line 82 * Line 83) 4,303, Total Transmission O&M and Interest on Prepaid Pension Asset (Lines ) 119,514,921

3 Attachment 1 Page 3 of 23 Depreciation & Amortization Expense Depreciation Expense 86 Transmission Depreciation Expense Including Amortization of Limited Term Plant (Note J) p336.7.b&c&d 47,885, General Depreciation Expense Including Amortization of Limited Term Plant (Note J) p b&c&d 54,785, Amount of General Depreciation Expense Associated with Acct. 397 (Note J) Attachment 5 29,770, Balance of General Depreciation Expense (Line 87 Line 88) 25,014, Intangible Amortization (Note A) p336.1.d&e 28,594, Total (Line 89 + Line 90) 53,609, Wage & Salary Allocator (Line 5) % 93 General Depreciation & Intangible Amortization Allocated to Transmission (Line 91 * Line 92) 5,650, General Depreciation Expense for Acct. 397 Directly Assigned to Transmission (Line 88 * Line 38) 13,337, General Depreciation and Intangible Amortization Functionalized to Transmission (Line 93 + Line 94) 18,988, Total Transmission Depreciation & Amortization (Lines ) 66,873,929 Taxes Other than Income Taxes 97 Taxes Other than Income Taxes Attachment 2 9,763, Total Taxes Other than Income Taxes (Line 97) 9,763,564 Return \ Capitalization Calculations Long Term Interest 99 Long Term Interest Attachment 5 326,965, Less LTD Interest on Securitization Bonds (Note P) Attachment Long Term Interest (Line 99 Line 100) 326,965, Preferred Dividends enter positive p c 0 Common Stock 103 Proprietary Capital p c 6,734,346, Less Accumulated Other Comprehensive Income Account 219 p c 5,244, Less Preferred Stock (Line 114) Less Account p c 4,592, Common Stock (Line ) 6,734,997,912 Capitalization 108 Long Term Debt p c 4,961,116, Less Loss on Reacquired Debt p c 128,874, Plus Gain on Reacquired Debt p c 102, Less ADIT associated with Gain or Loss Attachment 1 51,180, Less LTD on Securitization Bonds (Note P) Attachment Total Long Term Debt (Line ) 4,883,524, Preferred Stock p112.3.c Common Stock (Line 107) 6,734,997, Total Capitalization (Sum Lines 113 to 115) 11,618,522, Debt % Total Long Term Debt (Note Q) (Line 113 / Line 116) 43.0% 118 Preferred % Preferred Stock (Line 114 / Line 116) 0.0% 119 Common % Common Stock (Note Q) (Line 115 / Line 116) 57.0% 120 Debt Cost Total Long Term Debt (Line 101 / Line 113) Preferred Cost Preferred Stock (Line 102 / Line 114) Common Cost Common Stock (Note J) Fixed Weighted Cost of Debt Total Long Term Debt (WCLTD) (Line 117 * Line 120) Weighted Cost of Preferred Preferred Stock (Line 118 * Line 121) Weighted Cost of Common Common Stock (Line 119 * Line 122) Rate of Return on Rate Base ( ROR ) (Sum Lines 123 to 125) Investment Return = Rate Base * Rate of Return (Line 55 * Line 126) 187,336,147

4 Attachment 1 Page 4 of 23 Composite Income Taxes Income Tax Rates 128 FIT=Federal Income Tax Rate (Note I) 35.00% 129 SIT=State Income Tax Rate or Composite 7.30% 130 p (percent of federal income tax deductible for state purposes) Per State Tax Code 0.00% 131 T T=1 {[(1 SIT) * (1 FIT)] / (1 SIT * FIT * p)} = 39.75% 132 T / (1T) 65.96% ITC Adjustment (Note I) 133 Amortized Investment Tax Credit enter negative p266.8.f 2,828, /(1T) 1 / (1 Line 131) % 135 Net Plant Allocation Factor (Line 14) % 136 ITC Adjustment Allocated to Transmission (Line 133 * Line 134 * Line 135) 1,059, Income Tax Component = (T/1T) * Investment Return * (1(WCLTD/ROR)) = [Line 132 * Line 127 * (1 (Line 123 / Line 126))] 85,859, Total Income Taxes (Line Line 137) 84,799,758 Revenue Requirement Summary 139 Net Property, Plant & Equipment (Line 41) 2,357,674, Total Adjustment to Rate Base (Line 54) 371,911, Rate Base (Line 55) 1,985,762, Total Transmission O&M (Line 85) 119,514, Total Transmission Depreciation & Amortization (Line 96) 66,873, Taxes Other than Income (Line 98) 9,763, Investment Return (Line 127) 187,336, Income Taxes (Line 138) 84,799, Gross Revenue Requirement (Sum Lines 142 to 146) 468,288,319 Adjustment to Remove Revenue Requirements Associated with Excluded Transmission Facilities 148 Transmission Plant In Service (Line 15) 2,948,681, Excluded Transmission Facilities (Note M) Attachment Included Transmission Facilities (Line 148 Line 149) 2,948,681, Inclusion Ratio (Line 150 / Line 148) % 152 Gross Revenue Requirement (Line 147) 468,288, Adjusted Gross Revenue Requirement (Line 151 * Line 152) 468,288,319 Revenue Credits & Interest on Network Credits 154 Revenue Credits Attachment 3 36,490, Interest on Network Credits (Note N) Attachment 5 690, Net Revenue Requirement (Line 153 Line Line 155) 432,488,601 Net Plant Carrying Charge 157 Gross Revenue Requirement (Line 152) 468,288, Net Transmission Plant (Line 15 Line 30) 2,071,959, Net Plant Carrying Charge (Line 157 / Line 158) % 160 Net Plant Carrying Charge without Depreciation (Line 157 Line 86) / Line % 161 Net Plant Carrying Charge without Depreciation, Return, nor Income Taxes (Line 157 Line 86 Line 127 Line 138) / Line % Net Plant Carrying Charge Calculation per 100 Basis Point increase in ROE 162 Gross Revenue Requirement Less Return and Taxes (Line 152 Line 145 Line 146) 196,152, Increased Return and Taxes Attachment 4 290,920, Net Revenue Requirement per 100 Basis Point increase in ROE (Line Line 163) 487,073, Net Transmission Plant (Line 15 Line 30) 2,071,959, Net Plant Carrying Charge per 100 Basis Point increase in ROE (Line 164 / Line 165) % 167 Net Plant Carrying Charge per 100 Basis Point in ROE without Depreciation (Line 164 Line 86) / Line % 168 Net Revenue Requirement (Line 156) 432,488, Trueup amount Attachment 6 3,653, Plus any increased ROE calculated on Attachment 7 other than PJM Sch. 12 projects not paid by other PJM transmission zonattachment 7 3,395, Facility Credits under Section 30.9 of the PJM OATT Attachment Net Zonal Revenue Requirement (Line ) 439,537,877 Network Zonal Service Rate CP Peak (Note L) PJM Data 20, Rate (/MWYear) (Line 172 / 173) 20, Network Service Rate (/MW/Year) (Line 174) 20,982

5 Notes A Electric portion only B Line 16, for the Reconciliation, includes New Transmission Plant that was actually placed in service weighted by the number of months it was actually in service Line 17 includes New Transmission Plant to be placed in servcie in the current calendar year that is not included in the PJM regional Transmission Plan (RTEP) (timeweighted) as shown on Attachment 6. C Includes Transmission portion only. At each annual informational filing, Company will identify for each parcel of land an intended use within a 15 year period. D Includes all EPRI Annual Membership Dues E Includes all Regulatory Commission Expenses F Includes Safety related advertising included in Account G Includes Regulatory Commission Expenses directly related to transmission service, RTO filings, or transmission siting itemized in Form 1 at 351.h. H CWIP can only be included if authorized by the Commission. I The currently effective income tax rate where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = the percentage of federal income tax deductible for state income taxes. J ROE will be supported in the original filing and no change in ROE will be made absent a filing at FERC. PBOP expense is fixed until changed as the result of a filing at FERC. Depreciation rates shown in Attachment 9 are fixed until changed as the result of a filing at FERC. If book depreciation rates are different than the Attachment 9 rates, ComEd will provide workpapers at the annual update to reconcile formula depreciation expense and depreciation accruals to Form No. 1 amounts. K Education and outreach expenses relating to transmission, for example siting or billing L As provided for in Section 34.1 of the PJM OATT; the PJM established billing determinants will not be revised or updated in the annual rate reconciliations. M Amount of transmission plant excluded from rates per Attachment 5. N Outstanding Network Credits is the balance of Network Facilities Upgrades Credits due Transmission Customers who have made lumpsum payments towards the construction of Network Transmission Facilities consistent with Paragraph 657 of Order 2003A. Interest on the Network Credits as booked each year is added to the revenue requirement to make the Transmisison Owner whole on Line 155. O Payments made under Schedule 12 of the PJM OATT that are not directly assessed to load in the Zone under Schedule 12 are included in Transmission O&M on Line 56. If they are booked to Acct 565, they are included on Line 59. P Securitization bonds may be included in the capital structure. Q Equity and debt ratios will be the ratios determined by the actual capital structure and the specified calculation processes of the formula, except that if during the period May 1, 2007 through May 31, 2009 the formula produces an equity ratio exceeding 58.0%, the formulaic value at Line 119 shall be manually set to 58.0% and the formulaic value at Line 117 shall be manually set to 42.0% less the percentage shown at Line 118. If, during the period June 1, 2009 through May 31, 2010, the formula produces an equity ratio exceeding 57.0%, the formulaic value at Line 119 shall be manually set to 57% and the value at Line 117 shall be manually set to 43.0% less the percentage shown at Line 118. If, during the period June 1, 2010 through May 31, 2011, the formula produces an equity ratio exceeding 56.0%, the formulaic value at Line 119 shall be manually set to 56% and the value at Line 117 shall be manually set to 44.0% less the percentage shown at Line 118. If, during any period following May 31, 2011, the formula produces an equity ratio exceeding 55.0%, the formulaic value at Line 119 shall be manually set to 55.0% and the formulaic value at Line 117 shall be manually set to 45.0% less the percentage shown at Line 118. Attachment 1 Page 5 of 23

6 Commonwealth Edison Company Attachment 1 Accumulated Deferred Income Taxes (ADIT) Worksheet Attachment 1 Page 6 of 23 A B C D E F G Only Transmission Plant Labor Total Related Related Related ADIT 1 ADIT 282 (364,458,932) 0 (1,828,042,721) 0 From Acct. 282 total, below 2 ADIT283 (381,299,333) (3,709,457) (6,570,394) (146,843,110) From Acct. 283 total, below 3 ADIT ,608, ,943, ,395,821 From Acct. 190 total, below 4 Subtotal (543,149,374) (3,709,457) (1,827,669,272) (46,447,289) Sum lines 1 through 3 5 Wages & Salary Allocator % 6 Net Plant Allocator % 7 ADIT (3,709,457) (412,739,737) (4,895,896) (421,345,090) Sum Cols. C, D, E; Enter as negative Appendix A, line 42. row 4 row 4 * row 6 row 4 * row 5 Note: ADIT associated with Gain or Loss on Reacquired Debt is included in Column A here and included in Cost of Debt on Appendix A, Line 112 (51,180,510) < From Acct 283, below In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns BF and each separate ADIT item will be listed, dissimilar items with amounts exceeding 100,000 will be listed separately.

7 Commonwealth Edison Company Attachment 1 Accumulated Deferred Income Taxes (ADIT) Worksheet Attachment 1 Page 7 of 23 A ADIT190 B C D E F G Gas, Prod Only Or Other Transmission Plant Labor Total Related Related Related Related Justification Account & ADIT current EEOC Settlement (1) (1) Reserve expensed for books, tax deduction when paid relates to premerger ComEd Holiday Pay Provision (653,685) Book expense on Jan 1 of calendar year, accelerated tax expense in previous calendar year (653,685) employees in all functions Obsolete materials net change in provision 283, ,155 Book expense when identified, tax expense when actually disposed relates to all functions Taxes Other Than Income Taxes 4,737,324 4,737,324 Book estimate accrued and expensed, tax deduction when paid, attributable to property & sales tax related to all functions Book expense for bad debts, tax deduction when fully writtenoff and all collection efforts abandoned Uncollectible Accounts Reserve 20,563,606 20,563,606 related to all functions Book expense for bad debts, tax deduction when fully writtenoff and all collection efforts abandoned Damage to Company Property Reserve 1,923,364 1,923,364 related to all functions Incentive Compensation Plan 19,345,792 19,345,792 Book estimate accrued and expensed, tax deduction when paid employees in all functions Book estimate accrued and expensed, tax deduction when paid, with 2.5 mo acceleration employees Liability For Severance Plans 1,353,995 1,353,995 in all functions CPS Energy Efficiency Fund reserve change 3,849,217 3,849,217 Energy efficiency fund book expense, tax deduction when paid related to all functions IMEA MTM 0 0 Book marked to Market the IL Municipal Electric Agency contract. For tax, gain/loss not recognized until the contract terminates Reserve for employee litigation claims 6,254,194 6,254,194 Book estimate accrued and expensed, tax deduction when paid employees in all functions Rate subject to refund to customer 2007 FERC Case 1 1 Book estimate accrued and expensed, tax deduction when paid Associated refund liability not included in rate base. SECA OTRA02 4,610,349 4,610,349 Book estimate accrued and expensed, tax deduction when paid. Relates to PJM SECA. Vacation pay provision 17,673,688 17,673,688 Vacation pay earned and expensed for books, tax deduction when paid employees in all functions Subtotal 79,940,999

8 Account ADIT noncurrent Chicago Equity Fund Partnership (354,932) (354,932) Attachment 1 Difference in book versus tax basis in partnership investments nonutility Page 8 of 23 Rent expense deferred and amortized ratably for books, tax deduction when paid energy delivery Deferred Rent Expense Lincoln Center 5,550,009 5,550,009 facilities used for all functions Deferred Stock Bonus Plan 458, ,612 No current book activity liability transferred to Unicom, tax deduction as distributions are made from the trust employees in all functions Environmental remediation superfund sites 2,482,014 2,482,014 Book estimate accrued and expensed, tax deduction when paid related to retail rates Executive uninsured death benefits after retirement 866, ,392 Expense for books, tax expense when payments are made employees in all functions FAS 109 Reg Asset/Liability 13,725,060 13,725,060 Asset/Liabilities due to rate regulated capitalization of incurred costs that would otherwise be charge to expense/income excluded for ratemaking Global Settlement Agreement 1 1 Book accretion and amortization expenses, tax expense on actual accretion payments as made, no tax deduction allowed on amortization of reg asset related to retail operations Incentive Compensation Plan 2,869,766 2,869,766 Book estimate accrued and expensed, tax deduction when paid for executives Injuries and damages reserve change 25,161,564 25,161,564 Book estimate accrued and expensed, tax deduction when paid employees in all functions Interest on projected tax deficiencies net 34,829,987 34,829,987 Book estimate accrued and expensed, tax deduction when paid. Related to Like/Kind exchange, CTCs interest on tax deficiencies and refunds. Book estimate accrued and expensed, tax deduction upon the retirement or other separation from Management deferred compensation plan increase reserve 12,689,727 12,689,727 service employees in all functions Manufactured Gas Plants provision 32,922,860 32,922,860 Book estimate accrued and expensed, tax deduction when paid related to retail rates Merger Costs (832,543) (832,543) No current book activity, deduction was taken in year of merger (2001), for tax nonutility Postretirement health care liability reserve change 104,190, ,190,731 Related OPEB liability has not been deducted from rate base. Redemption of longterm debtrevalued discount due to merger (3,632,405) (3,632,405) Book premium and discounts were revalued and expensed/incurred at time of merger, tax did not revalue the debt and amortization remained the same;non utility Book expense recorded when stock is granted, tax expense when stock is issued at market price Restricted stock awards 842, ,027 employees in all functions Share awards stock program provision 1,012,718 1,012,718 Book expense recorded when stock is granted, tax expense when stock is issued at market price employees in all functions FAS123R Stock Options 2,915,113 2,915,113 Book expense recorded when stock is granted, tax expense when stock is issued at market price employees in all functions Other Equity Based Comp 319, ,841 Book expense recorded when stock is granted, tax expense when stock is issued at market price employees in all functions Reg Asset Docket No YR (6,212,009) (6,212,009) Book recorded reg asset to be amortized over three years, tax will recognized as income is received. Transmission Regulatory Asset (5,162,590) (5,162,590) Book recorded reg asset to be amortized, tax will recognized as income is received. Charitable Contribution on Land 1,629,545 1,629,545 Charitable Contribution not included in revenue requirement. Supplemental management retirement plan 3,736,068 3,736,068 Book estimate accrued and expensed, tax deduction when paid employees in all functions Subtotal 230,007,556 Subtotal p c 309,948, ,608, ,943, ,395,821 Less FASB 109 Above if not separately removed Less FASB 106 Above if not separately removed 0 Total 309,948, ,608, ,943, ,395,821 Instructions for Account 190: 1. ADIT items related only to NonElectric Operations (e.g., Gas, Water, Sewer) or Production are directly assigned to Column C 2. ADIT items related only to Transmission are directly assigned to Column D 3. ADIT items related to Plant and not in Columns C & D are included in Column E 4. ADIT items related to labor and not in Columns C & D are included in Column F 5. Deferred income taxes arise when items are included in taxable income in different periods than they are included in rates, therefore if the item giving rise to the ADIT is not included in the formula, the associated ADIT amount shall be excluded.

9 Commonwealth Edison Company Attachment 1 Accumulated Deferred Income Taxes (ADIT) Worksheet Attachment 1 Page 9 of 23 A ADIT282 B C D E F G Gas, Prod Only Or Other Transmission Plant Labor Total Related Related Related Related Justification Account & ADIT Liberalized Depreciation Depreciation (2,014,349,680) (2,014,349,680) Property basis difference resulting from accelerated tax depreciation versus depreciation used for ratemaking purposes related to all functions Account & ADIT other property Allowance for borrowed funds used during construction (31,376,046) (31,376,046) Property basis differences resulting from booktax differences that are deducted at different times related to all functions Amortization of deferred gain Like Kind Exchange (368,737,288) (368,737,288) Tax only adj income inclusion in the year of depreciation turn around related to generation Property basis differences resulting from booktax differences that are deducted at different times Computer software costs (49,616,684) (49,616,684) related to all functions Fin 47 Asset Retirement Obligation (53,100,370) (53,100,370) Property basis differences resulting from booktax differences that are deducted at different times related to all functions Interest capitalized under Code Section 263A 86,953,929 86,953,929 Interest capitalized for book and tax purposes at different rates related to all functions Overheads capitalized 9,348,234 9,348,234 Property basis differences resulting from booktax differences that are deducted at different times related to all functions Pension capitalized for books 146,968, ,968,359 Property basis differences resulting from booktax differences that are deducted at different times related to all functions Proceeds from contributions in aid of construction 183,819, ,819,885 Property basis differences resulting from booktax differences that are deducted at different times related to all functions Property Revaluation Due To Merger 4,278,356 4,278,356 Non Utility. Property basis differences resulting from booktax differences that are deducted at different times Real estate taxes capitalized under Code Section 263A (126,375) (126,375) related to all functions Repair allowances (106,563,973) (106,563,973) Property basis differences resulting from booktax differences that are deducted at different times related to all functions Subtotal (178,151,973) Subtotal p275.9.k (2,192,501,653) (364,458,932) 0 (1,828,042,721) 0 Less FASB 109 Above if not separately removed 0 Less FASB 106 Above if not separately removed Total 0 (2,192,501,653) (364,458,932) 0 (1,828,042,721) 0 Instructions for Account 282: 1. ADIT items related only to NonElectric Operations (e.g., Gas, Water, Sewer) or Production are directly assigned to Column C 2. ADIT items related only to Transmission are directly assigned to Column D 3. ADIT items related to Plant and not in Columns C & D are included in Column E 4. ADIT items related to labor and not in Columns C & D are included in Column F 5. Deferred income taxes arise when items are included in taxable income in different periods than they are included in rates, therefore if the item giving rise to the ADIT is not included in the formula, the associated ADIT amount shall be excluded.

10 Commonwealth Edison Company Attachment 1 Accumulated Deferred Income Taxes (ADIT) Worksheet Attachment 1 Page 10 of 23 A ADIT283 B C D E F G Gas, Prod Only Or Other Transmission Plant Labor Total Related Related Related Related Justification Account & ADIT current Charitable contributions 101, ,063 Book estimate accrued and expensed, tax deduction when paid related to all functions CFIN II & CTFT Deferred taxes (1,753,661) (1,753,661) Difference in book versus tax basis in partnership investments related to retail operations Book estimate accrued and expensed, tax deduction when IRS audit settled departments in all Undistributed departmental costs 0 0 functions Subtotal (1,652,598) Account & ADIT noncurrent Amortization of impaired plant regulatory asset 0 0 Book estimate accrued and expensed, tax deduction when paid related to generation Amortization of regulatory asset related to D & D property 0 0 Difference in book versus tax basis in partnership investments related to retail operations Amortization of regulatory asset Severance Cost (46,051,207) (46,051,207) Severance Costs related to Exelon Way program Book amortizes to expense / Tax deducted when incurred or paid Amortization of regulatory asset MGP Enviromental Remedia (31,981,230) (31,981,230) Remediation costs to be reimbursed, book estimates and accrues, tax will recognized when reimbursed Amortization of regulatory asset Dist. Rate Case Expense (714,547) (714,547) Rate case costs to be reimbursed, book amortizes to expense / Tax deducted when incurred or paid. Amortization of regulatory asset Procurement Costs (969,161) (969,161) Book amortizes to expense / Tax deducted when incurred or paid. Not rate base related. Amortization of regulatory asset AAF (17,897,381) (17,897,381) Book amortizes to expense / Tax deducted when incurred or paid. Not rate base related. Amortization of regulatory asset Transm formula rate 0 Book amortizes to expense / Tax deducted when incurred or paid. Not rate base related. Chicago Arbitration settlement (16,446,195) (16,446,195) Book amount amortized, tax deduction when paid related to retail operations Deferred Gain on Sale of Easements (4,774,319) (4,774,319) Difference in timing of easement grants related to all functions Grossup for income tax due on FAS 109 property basis differences, taxable when received excluded FAS 109 Reg Asset/Liability 0 for ratemaking Incentive pay capitalized (Global Settlement) (3,546,149) (3,546,149) Book amount amortized, tax deduction when paid related to retail operations Midwest Generation Settlement (8,492,432) (8,492,432) Book amount amortized, accelerated deduction taken in year of payment related to generation Income/ Loss estimated and expensed immediately for book, tax gain/loss when economic performance Other Comprehensive Income unrealized appreciation (1,796,075) (1,796,075) occurs related to all functions Pension contribution (shareholderfunded) net of book provision (146,968,359) (146,968,359) Book estimate accrued and expensed, tax deduction when paid employees in all functions NonJurisdictional. Note: Includes 196,261,000 netted from Prepaid Pension Asset on Attachment 5 Prepaid Pension contribution (shareholderfunded) (193,233,566) (193,233,566) for the calculation of the interest cost on Appendix A, line 83 PJM startup costs (3,709,457) (3,709,457) Book amount amortized, tax deduction when paid. Grossup for income tax due on FAS 109 property basis differences, taxable/deductible when FAS 109 Reg Asset/Liability (6,451,964) (6,451,964) paid/received Redemption of longterm debt prior to maturity (51,180,510) (51,180,510) Book amount amortized, tax deduction in year reacquired related to all functions EDA Regulatory Liability 2,500,680 2,500,680 Rate case costs to be reimbursed, book amortizes to expense / Tax deducted when incurred or paid. Related to retail rates. Other reserves 125, ,249 Misc Audit accrual not deductible for tax. Swap and hedging transactions (5,183,073) (5,183,073) Book amount amortized over the life of the debt, tax amortized over the life of the swap related to all functions Subtotal (536,769,696) Subtotal p k (538,422,294) (381,299,333) (3,709,457) (6,570,394) (146,843,110) Less FASB 109 Above if not separately removed Less FASB 106 Above if not separately removed Total (538,422,294) (381,299,333) (3,709,457) (6,570,394) (146,843,110) Instructions for Account 283: 1. ADIT items related only to NonElectric Operations (e.g., Gas, Water, Sewer) or Production are directly assigned to Column C 2. ADIT items related only to Transmission are directly assigned to Column D 3. ADIT items related to Plant and not in Columns C & D are included in Column E 4. ADIT items related to labor and not in Columns C & D are included in Column F 5. Deferred income taxes arise when items are included in taxable income in different periods than they are included in rates, therefore if the item giving rise to the ADIT is not included in the formula, the associated ADIT amount shall be excluded.

11 Attachment 1 Page 11 of 23 Commonwealth Edison Company Attachment 2 Taxes Other Than Income Worksheet Page 263 Allocated Other Taxes Col (i) Allocator Amount Plant Related Net Plant Allocator 1 Real Estate 28,455,542 2 Illinois Use Tax on Purchases 754,458 3 Vehicle Use 15,980 4 State Franchise Tax 2,036,507 5 Chicago Use 20,870 6 Chicago Transaction 5,811 7 Chicago Dark Fiber Rev. Tax 77,594 8 Total Plant Related 31,366, % 7,083,508 Labor Related Wages & Salary Allocator 9 Unemployment & state unemployment 939, FICA 24,486, City of Chicago Total Labor Related 25,425, % 2,680,056 Other Included Net Plant Allocator Total Other Included % 0 20 Total Included (Lines ) 56,792,411 9,763,564 Currently Excluded 21 Electricity Excise Tax 110, Rider 21 Low Income Assistance 32,589, Rider 21 Renewable Energy 4,075, Electricity Distribution 108,253, Infrastructure Tax 91,522, Munipical Utility 230, Public Utility Fund 3,886, Subtotal, Excluded 240,668, Total, Included and Excluded (Line 20 + Line 28) 297,461, Total Other Taxes from p c 297,461, Difference (Line 29 Line 30) Criteria for Allocation: A Other taxes that are incurred through ownership of plant including transmission plant will be allocated based on the Gross Plant Allocator. If the taxes are 100% recovered at retail they shall not be included. B Other taxes that are incurred through ownership of only general or intangible plant will be allocated based on the Wages and Salary Allocator. If the taxes are 100% recovered at retail they shall not be included. C Other taxes that are assessed based on labor will be allocated based on the Wages and Salary Allocator. D Other taxes except as provided for in A, B and C above, that are incurred and (1) are not fully recovered at retail or (2) are directly or indirectly related to transmission service will be allocated based on the Gross Plant Allocator; provided, however, that overheads shall be treated as in footnote B above. E Excludes prior period adjustments in the first year of the formula's operation and reconciliation for the first year.

12 Attachment 1 Page 12 of 23 Commonwealth Edison Company Attachment 3 Revenue Credit Workpaper Accounts 450 & Late Payment Penalties Allocated to Transmission 2,493,000 Account 454 Rent from Electric Property 2 Rent from Electric Property Transmission Related 8,765,000 Account 456 Other Electric Revenues (Note 1) 3 Transmission for Others (Note 3) 319,000 4 Schedule 1A 24,913,000 5 Net revenues associated with Network Integration Transmission Service (NITS) for which the load is not included in the divisor (difference between NITS credits from PJM and PJM NITS charges paid by Transmission Owner) (Note 3) 6 Point to Point Service revenues for which the load is not included in the divisor received by Transmission Owner 7 PJM Transitional Revenue Neutrality (Note 1) 8 PJM Transitional Market Expansion (Note 1) 9 Professional Services 10 Revenues from Directly Assigned Transmission Facility Charges (Note 2) 11 Rent or Attachment Fees associated with Transmission Facilities 12 Gross Revenue Credits (Sum Lines 111) 36,490, Amount offset from Note 3 below 14 Total Account 454 and Note 1: All revenues related to transmission that are received as a transmission owner (i.e., not received as a LSE), for which the cost of the service is recovered under this formula, except as specifically provided for elsewhere in this Attachment or elsewhere in the formula will be included as a revenue credit or included in the peak on line 174 of Appendix A. Note 2: If the costs associated with the Directly Assigned Transmission Facility Charges are included in the Rates, the associated revenues are included in the Rates. If the costs associated with the Directly Assigned Transmission Facility Charges are not included in the Rates, the associated revenues are not included in the Rates. Note 3: If the facilities associated with the revenues are not included in the formula, the revenue is shown here, but not included in the total above and explained in the Cost Support. For example revenues associated with distribution facilities. In addition Revenues from Schedule 12 are not included in the total above to the extent they are credited under Schedule 12.

13 Commonwealth Edison Company Attachment 4 Calculation of 100 Basis Point Increase in ROE Attachment 1 Page 13 of 23 Return and Taxes with 100 Basis Point increase in ROE A 100 Basis Point increase in ROE and Income Taxes Line 30 + Line 42 from below 290,920,814 B 100 Basis Point increase in ROE 1.00% Return Calculation Appendix A Line or Source Reference 1 Rate Base (Line 41 + Line 54) 1,985,762,582 Long Term Interest 2 Long Term Interest Attachment 5 326,965,017 3 Less LTD Interest on Securitization Bonds Attachment 8 4 Long Term Interest (Line 99 Line 100) 326,965,017 5 Preferred Dividends enter positive p c 0 Common Stock 6 Proprietary Capital p c 6,734,346,369 7 Less Accumulated Other Comprehensive Income Account 219 p c 5,244,059 8 Less Preferred Stock (Line 114) 0 9 Less Account p c 4,592, Common Stock (Line ) 6,734,997,912 Capitalization 11 Long Term Debt p c 4,961,116, Less Loss on Reacquired Debt p c 128,874, Plus Gain on Reacquired Debt p c 102, Less ADIT associated with Gain or Loss Attachment 1 51,180, Less LTD on Securitization Bonds Attachment Total Long Term Debt (Line ) 4,883,524, Preferred Stock p112.3.c 0 18 Common Stock (Line 107) 6,734,997, Total Capitalization (Sum Lines 113 to 115) 11,618,522, Debt % Total Long Term Debt (Line 113 / Line 116) 43.0% 21 Preferred % Preferred Stock (Line 114 / Line 116) 0.0% 22 Common % Common Stock (Line 115 / Line 116) 57.0% 23 Debt Cost Total Long Term Debt (Line 101 / Line 113) Preferred Cost Preferred Stock (Line 102 / Line 114) Common Cost Common Stock (Line basis points) Weighted Cost of Debt Total Long Term Debt (WCLTD) (Line 117 * Line 120) Weighted Cost of Preferred Preferred Stock (Line 118 * Line 121) Weighted Cost of Common Common Stock (Line 119 * Line 122) Rate of Return on Rate Base ( ROR ) (Sum Lines 123 to 125) Investment Return = Rate Base * Rate of Return (Line 55 * Line 126) 198,654,994 Composite Income Taxes Income Tax Rates 31 FIT=Federal Income Tax Rate 35.00% 32 SIT=State Income Tax Rate or Composite 7.30% 33 p = percent of federal income tax deductible for state purposes Per State Tax Code 0.00% 34 T T=1 {[(1 SIT) * (1 FIT)] / (1 SIT * FIT * p)} = 39.75% 35 CIT = T / (1T) 65.96% 36 1 / (1T) % ITC Adjustment 37 Amortized Investment Tax Credit enter negative p266.8.f (2,828,144) 38 T/(1T) 1 / (1 Line 131) 166% 39 Net Plant Allocation Factor (Line 14) % 40 ITC Adjustment Allocated to Transmission (Line 133 * Line 134 * Line 135) 1,059, Income Tax Component = CIT=(T/1T) * Investment Return * (1(WCLTD/R)) = 93,325, Total Income Taxes 92,265,820

14 Commonwealth Edison Company Attachment 1 Page 14 of 23 Electric / Nonelectric Cost Support Attachment 5 Cost Support Form 1 Amount Electric Portion Details Plant Allocation Factors 8 Accumulated Amortization (Note A) p c 100% General Plant Direct Assignment of Account 397 DA to Trans. 26 Account No. 397 Directly Assigned to Transmission p g 577,612, ,770,304 Accumulated Depreciation and Amortization 44.8% is assigned to Transmission based on company location analysis 55.2% is assigned to Distribution based on same analysis. 32 Less: Amount of General Depreciation Associated with Acct. 397 Company Records 189,643,674 Materials and Supplies 45 Undistributed Stores Expense (Note A) p227.6.c & 16.c 100% Allocated General & Common Expenses 60 Plus Transmission Lease Payments (Note A) p200.4.c 100% Depreciation Expense 88 Amount of General Depreciation Expense Associated with Acct. 397 p b*e 29,770,859 Acct. 397 Depreciable Plant Base times Depreciation Rate Transmission / Nontransmission Cost Support Form 1 Amount Transmission Related Nontransmission Related Details 28 Plant Held for Future Use (Including Land) (Note C) p d 32,004,439 27,031,813 4,972, ,031,813 Remove Land for West Loop 345 kv that is included in CWIP Adjusted PHFU Note: At each annual update, company will provide for each parcel of land a description of its intended use within a 15 year period. CWIP & Expensed Lease Worksheet Form 1 Amount CWIP In Form 1 Amount Expensed Lease in Form 1 Amount Details Plant Allocation Factors 6 Electric Plant in Service (Note B) p g 0 Plant In Service 15 Transmission Plant In Service (Note B) p g 0 Accumulated Depreciation 30 Transmission Accumulated Depreciation (Note J) p c 0 None None None

15 Commonwealth Edison Company Attachment 1 Page 15 of 23 Attachment 5 Cost Support EPRI Dues Cost Support Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions Form 1 Amount EPRI Dues Allocated General & Common Expenses 70 Less EPRI Dues (Note D) p352 & Details ComEd does not currently pay annual EPRI dues. All 2008 expenses were related to projects. Adjustments to A & G Expense Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions Allocated General & Common Expenses Total Adjustment Adjusted Total Details 62 Total A&G p b 358,025, ,025,140 Adjust to remove lobbying expense, if any. 63 Fixed PBOP expense Company Records 41,095, Actual PBOP expense p b (footnote) 38,526, Salaries and Benefits of specified Exelon Corp top executives p b (footnote) 11,851, Power Procurement Expense p b (footnote) 2,548,142 Current year actual PBOP expense Company's elective adjustment to payroll and benefits costs of ComEd's allocated share of Exelon Corp senior executive team that conducts overall corporte strategy and policy for Exelon. Regulatory Expense Related to Transmission Cost Support Form 1 Amount Transmission Related Nontransmission Related Details Directly Assigned A&G 74 Regulatory Commission Exp Account 928 (Note G) p h 3,260, ,497 3,996,583 Transmissionrelated = all FERC dockets per p , excl. FERC annual charge Safety Related Advertising Cost Support Form 1 Amount Safety Related Nonsafety Related Details Directly Assigned A&G 78 General Advertising Exp Account (Note F) p b 2,352, ,352,653 Nothing noticed in to be related to Safety related. MultiState Workpaper State 1 State 2 State 3 State 4 State 5 Income Tax Rates IL 129 SIT=State Income Tax Rate or Composite (Note I) 7.30% Details Education and Out Reach Cost Support Form 1 Amount Education & Outreach Other Details Directly Assigned A&G 75 General Advertising Exp Account (Note K) p b 2,352, ,352,653 Nothing noticed in to be related to Education & Outreach related.

16 Commonwealth Edison Company Attachment 1 Page 16 of 23 Excluded Plant Cost Support Adjustment to Remove Revenue Requirements Associated with Excluded Transmission Facilities 149 Excluded Transmission Facilities (Note M) Attachment 5 Cost Support Excluded Transmission Facilities Description of the Facilities General Description of the Facilities Instructions: Enter 1 Remove all investment below 69 kv or generator step up transformers included in transmission plant in service that are not a result of the RTEP Process 2 If unable to determine the investment below 69kV in a substation with investment of 69 kv and higher as well as below 69 kv, Or the following formula will be used: Example Enter A Total investment in substation 1,000,000 B Identifiable investment in Transmission (provide workpapers) 500,000 C Identifiable investment in Distribution (provide workpapers) 400,000 D Amount to be excluded (A x (C / (B + C))) 444,444 None Add more lines if necessary Prepayments and Prepaid Pension Asset Description of the Prepayments 44 Prepayments W&S Allocator Prepayments 24,650, % 2,598,327 FERC Form 1 p c 82 Prepaid Pension Asset Prepaid Pension Asset (not to be included in Prepayments) 802,971,000 Less ADIT (193,233,566) Net Prepaid Pension Asset 609,737, % 64,270,947 Pension Asset stockholder contributed portion. Total is shown on FERC Form 1 p f Note: Attachment 1 excludes from transmission rate base the associated ADIT balance.

17 Commonwealth Edison Company Attachment 1 Page 17 of 23 Outstanding Network Credits Cost Support Attachment 5 Cost Support Outstanding Network Credits Description of the Credits Network Credits Enter 53 Outstanding Network Credits (Note N) 10,050,798 Twin Groves/Arrowsmith Development (T989). Source Company records. 514,870 Rockford Development (T982) Source Company Records. 10,565,668 Total Add more lines if necessary Adjustments to Transmission O&M Total Transm O&M LSE Adjustment Transmission Related Details 56 Transmission O&M p b 391,983, ,211,058 77,772,763 Acct. 566 adjusted, and Accts and included to remove PJM LSE expenses not recoverable in ComEd's OATT rate. See FERC Form 1, footnote to p320.97b. 57 Less Account 565 p b 2,376, ,376,890 Transmission related 565 is to include the TX revenue requirement of ComEd of Indiana Interest Expense Adjustment Adjustment to Amortize Losses Associated with Interest Rate Swaps Long Term Interest per Form 1 Amortization related to Interest Rate Swaps Total Long Term Interest Details 99 Long Term Interest p c 326,965, ,965,017 The amortization of Series 98 to 102 Rate Swaps of 1,100, for 2008 is included in the Long Term Debt FERC Account 427. Interest on Outstanding Network Credits Cost Support Interest on Network Credits Description of the Interest on the Credits Revenue Credits & Interest on Network Credits 155 Interest on Network Credits (Note N) Company Records 690,281 Twin Groves/Arrowsmith Development (T989) Add more lines if necessary Facility Credits under Section 30.9 of the PJM OATT Amount Net Revenue Requirement 171 Facility Credits under Section 30.9 of the PJM OATT Description & PJM Documentation None PJM Load Cost Support 1 CP Peak Network Zonal Service Rate CP Peak (Note L) PJM Data 20,948 Description & PJM Documentation Statements BG/BH (Present and Proposed Revenues) Customer lling Determinan Current Rate Proposed Rate Note: ComEd does not have billing determinants of its wholesale customers. This is confidential information in the possession of PJM Interconnection, LLC. Current Revenues Proposed Revenues Change in Revenues Total

18 Attachment 1 Page 18 of 23 Commonwealth Edison Company Attachment 6 Estimate and Reconciliation Worksheet StepMonth Year Action Exec Summary 1 April Year 2 TO populates the formula with Year 1 data 2 April Year 2 TO estimates all transmission Cap Adds for Year 2 weighted based on Months expected to be in service in Year 2 3 April Year 2 TO adds weighted Cap Adds to plant in service in Formula (Appendix A, Line 17) 4 May Year 2 Post results of Step 3 on PJM web site 5 June Year 2 Results of Step 3 go into effect 6 April Year 3 TO populates the formula with Year 2 data 7 April Year 3 TO estimates all transmission Cap Adds during Year 3 weighted based on Months expected to be in service in Year 3 8 April Year 3 Reconciliation TO calculates Reconciliation by removing from Year 2 data the total Cap Adds placed in service in Year 2 and adding weighted average in Year 2 Cap Adds in Reconciliation (adjusted to include any Reconciliation amount from prior year). 9 April Year 3 Reconciliation TO adds the difference between the Reconciliation in Step 8 and the forecast in Line 5 with interest to the result of Step 7 (this difference is also added to Step 8 in the subsequent year) 10 May Year 3 Post results of Step 9 on PJM web site 11 June Year 3 Results of Step 9 go into effect Reconciliation Details 1 April Year 2 TO populates the formula with Year 1 data Rev Req based on Year 1 data Must run Appendix A to get this number (without any cap adds in Appendix A, line 17) 2 April Year 2 TO estimates all transmission Cap Adds for Year 2 weighted based on Months expected to be in service in Year 2 Time Weighted Amounts (A) (B) (C) (D) = (A) * (C)/12 (E) = (B) * (C)/12 Other Projects PIS (Monthly change in balance) Phase II West Loop CWIP EOY Balance and Increments Other Projects PIS (Monthly change in balance) Phase II West Loop CWIP EOY Balance and Increments Weighting Dec Balance 230,975, ,975,031 Jan 1,978,438 4,824, ,896,003 4,623,075 Feb 3,170,910 3,920, ,774,546 3,430,425 Mar 104,496,154 (94,532,328) ,726,122 (74,838,093) Apr 153,526,244 (139,505,611) ,747,756 (98,816,475) May 12,500,000 2,800, ,812,500 1,750,000 Jun 12,500,000 1,500, ,770, ,500 Jul 10,681,656 (9,981,656) 5.5 4,895,759 (4,574,925) Aug 12,769, ,788,375 Sep 1,576, ,667 Oct 9,404, ,959,167 Nov 3,774, ,750 Dec 10,637, ,208 Total 337,013,401 (230,975,031) 223,745,685 63,361,538 Total Average Months [total column (D)/ total column (A)*12] New Transmission Plant Additions for Year 2 (weighted by months in service) 223,745,685 Total Column D To line 17 of Appendix A CWIP (weighted monthly balances) 63,361,538 Total Column E To line 43 of Appendix A 3 April Year 2 4 May Year 2 Post results of Step 3 on PJM web site 429,918,538 Must run Appendix A to get this number (with prospective weighted cap adds in Appendix A, line 17) 5 June Year 2 Results of Step 3 go into effect 6 April Year 3 TO populates the formula with Year 2 data 429,918,538 Rev Req based on Prior Year data Must run Appendix A to get this number (without any cap adds in Appendix A, line 17)